The Hon’ble Allahabad High Court in the case of M/s. Falguni Steels v. State of Uttar Pradesh and Ors.  held that mere technical errors, without having any potential financial implications, should not be the grounds for the imposition of penalties. The Court emphasized that there must be an intention to evade tax. Therefore, if a penalty is imposed in the presence of all the valid documents, even if an E-Way Bill has not been generated, and there is the absence of any determination to evade tax, the penalty cannot be sustained.